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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Eduhealth JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Neo-Bis MIX : Jurnal Ilmiah Manajemen MODUS-Jurnal Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Aktual Assets: Jurnal Akuntansi dan Pendidikan JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Edunomika (JIE) Al-Misbah : Jurnal Islamic Studies Jurnal Ilmiah Akuntansi Peradaban Pengabdian Kampus: Jurnal Informasi Kegiatan Pengabdian Pada Masyarakat Indonesian Management and Accounting Research Jurnal Teknik Mesin, Industri, Elektro dan Informatika e-Jurnal Apresiasi Ekonomi Jurnal Ilmiah Multidisiplin Indonesia Al-Tarbawi Al-Haditsah
Abdul Ghofar
Department Of Accounting, Faculty Of Economics And Business, Universitas Brawijaya
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Physics Social Sciences

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Financial Statements Disclosure On Indonesian Local Government : IPSAS And PSAP Disclosure Approach Lia Candra Inata; Erwin Saraswati; Abdul Ghofar
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.20938

Abstract

The objective of this research is to assess and analyze the effect of political culture, government financial, government size, and economic growth on Indonesian local government’s financial reporting disclosure. The financial reporting disclosure of government, particularly the locals, is an important aspect for the fulfillment of users’ need for information. The sample of this research is 320 research data  from 64 Indonesian local governments that meet certain criteria. The multiple regression analysis performed on the data has led to findings political culture expressed with the level of openness of local governments and large measures of government is a factor for informants to disclose information in accordance with the provisions of international standards and local governments to be more open. While government finance and economic growth do not influence local governments to disclose information. This is because governments that have better financial conditions tend to have less information disclosure rate. This research can be used by local governments to evaluate their information disclosures and to improve them by referring to applicable standards, guided by IPSAS, and can be used by the committee to enhance the related standard rules.
Financial Statement Fraud Risk and Financial Distress of Family Business: Socio-Emotional Wealth (SEW) Perspective Abdul Ghofar; Amran Rasli; Silvi Asna Prestianawati
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.75145

Abstract

This study examines the risk of financial statement fraud in family businesses and explores financial distress as a moderating variable. The research sample consists of 306 businesses in Indonesia. The findings reveal that family businesses in Indonesia tend to avoid fraud to protect their family reputation, consistent with the Socio-Emotional Wealth (SEW) theory. However, financial distress is also found to mitigate the negative effects of family ownership on the risk of financial statement fraud. Furthermore, the results indicate no significant difference between the first and second-generation controllers in their attitudes towards the risk of financial statement fraud, aligning with the SEW theory. This research contributes to the accounting literature by providing insights into the unique dynamics of family businesses, particularly in the context of financial distress. It highlights the importance of considering both family ownership and financial conditions when assessing the risk of fraud. These findings are valuable for family business owners, policymakers, and practitioners, offering guidance on maintaining business value and implementing effective governance policies to prevent financial statement fraud.
The Effect of Strategic Leadership on Performance Mediated by Organizational Ambidexterity in Batik SMES In Yogyakarta City Adibah, Adelia Farah; Abdul Ghofar
Indonesian Management and Accounting Research Vol. 23 No. 2 (2024): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v23i2.20812

Abstract

This study aims to analyze the effect of strategic leadership on organizational performance, with organizational ambidextrous as a mediating variable. The study used a quantitative approach and involved 90 Batik SMEs in Yogyakarta as samples. Data were collected through questionnaires and analyzed using the Partial Least Square (PLS) method. The results showed that leadership strategy had a positive and significant effect on organizational performance, which means that the leader's ability to manage long-term vision and innovation strategically contributes to improving organizational performance. In addition, leadership strategy was also found to have a positive and significant effect on organizational ambidextrous, which describes the organization's ability to manage resource exploration and exploitation simultaneously. These findings indicate that ambidextrous organizations also have a positive effect on organizational performance. Overall, ambidextrous organizations were shown to be able to mediate the effect of strategic leadership on organizational performance, indicating that the ability of strategic leaders to balance innovation and efficiency plays an important role in driving better performance. This study contributes to the literature on leadership strategy and organizational ambidextrous and offers insights for SME managers to improve performance through adaptive and innovative leadership.
Analisa Perbandingan Manajemen Proses Multitasking pada Sistem Operasi Windows dan Linux Ghufron Malik; Kholid Wahyudi; Febri Tri Arie Sakti; Abdul Ghofar; Abdul Halim Anshor
Jurnal Teknik Mesin, Industri, Elektro dan Informatika Vol. 3 No. 4 (2024): Desember : JURNAL TEKNIK MESIN, INDUSTRI, ELEKTRO DAN INFORMATIKA
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jtmei.v3i4.4538

Abstract

Multitasking is a crucial feature in operating systems, allowing multiple processes to run simultaneously something that is very important in modern computing. This study explores the comparison between two major operating systems, Windows and Linux, especially in the aspects of process scheduling, CPU usage efficiency, and memory management. Using a literature study and experimental approach, the results show that Linux tends to be more efficient in managing multitasking with the Completely Fair Scheduler (CFS) algorithm, while Windows is superior in stability for graphical applications. These results provide guidance for users in choosing an operating system that suits their multitasking needs.
Pengaruh Motivasi Kerja Guru, Kompetensi Guru, dan Pelatihan Guru terhadap Prestasi Belajar Siswa Sekolah Dasar Di Sekolah Dasar Hj. Isriati Baiturrahman 1 Kota Semarang Sigit Setyo Pramono; Abdul Ghofar
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.18097

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi kerja guru, kompetensi guru, dan pelatihan guru terhadap prestasi belajar siswa di SD Hj. Isriati Baiturrahman 1 Kota Semarang. Latar belakangnya adalah pentingnya peran guru dalam meningkatkan mutu pendidikan dasar. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif kausal. Sampel penelitian terdiri dari 42 guru yang diambil melalui teknik sampling jenuh. Instrumen yang digunakan berupa kuesioner dengan skala Likert. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa motivasi kerja guru, kompetensi guru, dan pelatihan guru masing-masing berpengaruh positif dan signifikan terhadap prestasi belajar siswa, baik secara parsial maupun simultan. Di antara ketiganya, pelatihan guru memberikan pengaruh paling besar. Temuan ini menunjukkan pentingnya penguatan motivasi, peningkatan kompetensi, dan pelatihan berkelanjutan dalam upaya meningkatkan capaian belajar siswa. Kata kunci : motivasi kerja guru; kompetensi guru; pelatihan guru; prestasi belajar siswa
Human Resource Development Management in Creating a New Workforce Through the Internship Program to Japan at the Department of Manpower, East Lombok Regency Masbullah, Masbullah; Abdul Ghofar
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 8 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) 2025
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The problems of unemployment and the low competitiveness of the workforce remain major challenges in labor development in East Lombok Regency. A strategic effort undertaken to address these issues is the internship program to Japan as a means of developing human resources (HR) to create a new, competent workforce. This study aims to examine the management of HR development in the implementation of the internship program to Japan by the Department of Manpower of East Lombok Regency. The research method employed is descriptive qualitative with a case study approach. Data were collected through in-depth interviews, observations, document analysis, and literature review, and were analyzed using the Miles and Huberman model. The research focuses on two main aspects: the recruitment and selection process of participants, as well as the implementation of HR development, which includes planning, execution, and evaluation. The findings reveal that the internship program to Japan is well-structured and effectively implemented, supported by strong leadership, competent human resources, internal communication, and external support from IM Japan and national regulations. Nevertheless, several challenges persist, including limited budget, training facilities, trainers, and uneven community support. The study recommends institutional strengthening, increased funding and infrastructure, inter-agency collaboration, community involvement, and the development of a digital monitoring system to ensure program sustainability.
DETERMINANTS OF HEAVILY DAMAGED FIXED ASSETS MANAGEMENT SUCCESSFUL MODERATED BY LEADER COMMITMENT Lia Yulianti; Wuryan Andayani; Abdul Ghofar
Jurnal Apresiasi Ekonomi Vol 12, No 3 (2024)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v12i3.824

Abstract

The objective of this research is to examine the effect of human resource (HR) competence, supervision and control, and regulation on successful damaged fixed assets management moderated by leader commitment in central government. The research was conducted at the Ministry of Public Works and Housing (PUPR) with 139 respondents whose selection was carried out with certain criteria or judgmental sampling method. The sample consists of employees who are accustomed to processing damaged fixed assets management so that they are expected to have a good understanding of State-Owned Assets (BMN) management. The data analysis method uses SEM-PLS with the help of the SmartPLS 3.0 program. The results showed that HR competence, supervision and control, and regulation positively affect the successful damaged fixed assets management. Furthermore, leader commitment as a moderating variable cannot strengthen the relationship between HR competence on the successful damaged fixed assets management, weaken the relationship between supervision and control on the successful damaged fixed assets management, but can strengthen the relationship between regulation on the successful damaged fixed assets management.
FLEKSIBILITAS KEPEMIMPINAN PENDIDIKAN: UPAYA MENCIPTAKAN BUDAYA SEKOLAH YANG BERKARAKTER Abdul Ghofar
Al-Tarbawi Al-Haditsah: Jurnal Pendidikan Islam Vol. 1 No. 1 (2016)
Publisher : Pendidikan Agama Islam, Fakultas Ilmu Tarbiyah dan Keguruann, IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/tarbawi.v1i1.1228

Abstract

Kepemimpinan (leadership) adalah kemampuan untuk menggerakkan, mempengaruhi, memotivasi, mengajak, mengarahkan, menasehati, membina, membimbing, melatih, menyuruh, memerintah, melarang, dan bahkan menghukum dengan maksud agar manusia sebagai bagian dari organisasi mau bekerja dalam rangka mencapai tujuan dirinya sendiri maupun organisasi secara efektif dan efisien. Dalam konteks nilai dan norma sosial, tugas pemimpin adalah membuat organisasi sebagai suatu sistem sosial yang menyenangkan bagi anggota organisasinya, organisasi menjadi satu tempat berinteraksi dan aktualisasi diri bagi anggotanya. Dalam konteks lembaga pendidikan, peran kepemimpinan dilaksanakan oleh kepala sekolah. Sehingga kepemimpinan pendidikan adalah proses mempengaruhi semua personel yang mendukung pelaksanaan aktivitas pembelajaran dalam rangka mencapai tujuan pendidikan. Kepemimpinan pendidikan adalah segenap kegiatan dalam usaha mempegaruhi personal di lingkungan pendidikan pada situasi tertentu agar mereka melalui usaha kerjasama, mau bekerja dengan penuh tanggung jawab dan ikhlas demi tercapainya tujuan pendidikan yang telah ditetapkan.Kata Kunci : Kepemimpinan Pendidikan, Budaya Berkarakter
KONSEP PENDIDIKAN MORAL IMAM AL-GHAZALI DAN RELEVANSINYA DENGAN PENDIDIKAN AGAMA ISLAM DI INDONESIA Didi Supardi; Abdul Ghofar
Al-Tarbawi Al-Haditsah: Jurnal Pendidikan Islam Vol. 1 No. 2 (2016)
Publisher : Pendidikan Agama Islam, Fakultas Ilmu Tarbiyah dan Keguruann, IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/tarbawi.v1i2.1235

Abstract

Pemikiran Imam al-Ghazali tentang pendidikan moral mempunyai relevansi dengan kehidupan pada masa sekarang atau relevan jika diimplementasikan pada masa sekarang. Imam al-Ghazali dalam menyusun sistem pendidikan moralnya, mengarah kepada satu tujuan, yaitu Allah SWT. Tujuan dapat dicapai melalui taqarrub atau mendekatkan diri kepada Allah SWT hingga menjadi insan kamil yang membuat manusia berbahagia di dunia dan di akhirat. Tujuan ini sangat relevan dengan tujuan pendidikan agama Islam yang membimbing peserta didik untuk memahami nilai-nilai Islam untuk pegangan hidupnya. Jadi konsep pendidikan moral al-Ghazali bersifat dinamis dan dapat diimplikasikan nilai-nilai dari konsep pendidikan moral tersebut pada zaman kekinian dan relevan dengan pendidikan agama Islam di Indonesia. Kata kunci: Moral, Pendidikan Agama Islam
FLEKSIBILITAS PENGELOLAAN KELAS DALAM PENDIDIKAN (Ekspektasi Efektivitas Keberhasilan Proses Pembelajaran) Abdul Ghofar
Al-Tarbawi Al-Haditsah: Jurnal Pendidikan Islam Vol. 2 No. 1 (2017)
Publisher : Pendidikan Agama Islam, Fakultas Ilmu Tarbiyah dan Keguruann, IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/tarbawi.v2i1.2025

Abstract

Abstrak Upaya guru mengelola kelas adalah suatu kegiatan atau usaha dengan menggunakan segala kekuatan yang ada dalam mengatasi suatu masalah guna menciptakan dan mempertahankan suasana/kondisi kelas yang menunjang program pengajaran dengan jalan menciptakan dan mempertahankan motivasi siswa untuk selalu ikut terlibat dan berperan serta dalam proses pendidikan di sekolah agar tecapai suatu tujuan yang optimal. Pengelolaan kelas yang baik, yang dilakukan oleh guru akan dapat memberikan kenyamanan dalam pembelajaran siswa, sehingga prosesnya akan berjalan secara maksimal. Hal inilah yang ingin dicapai dalam pengelolaan kelas. Karena pengelolaan kelas merupakan cara untuk meningkatkan efektivitas proses pembelajaran. Pembelajaran merupakan komunikasi dua arah, dimana kegiatan guru  sebagai  pendidik harus mengajar dan murid sebagai terdidik yang belajar. Efektivitas pembelajaran merupakan komunikasi dua arah, dimana kegiatan guru sebagai  pendidik harus mengajar dan murid sebagai terdidik yang belajar. Karena pengelolaan kelas merupakan cara untuk meningkatkan efektivitas proses pembelajaran. Untuk meningkatkan efektivitas proses pembelajaran dalam pengelolaan kelas, ada beberapa upaya yang harus dipersiapkan oleh guru yaitu aktif diri (sering membaca) agar mampu menguasai materi secara matang, melek informasi (pandai mencari informasi yang baru) agar tidak ketinggalan zaman, komitmen kerja (ikhlas, rajin dan tidak mengeluh), keteladanan karena guru adalah contoh bagi siswa-siwanya. Kata Kunci: Pengelolaan, Keberhasilan, Pembelajaran FLEKSIBILITAS PENGELOLAAN KELAS DALAM PENDIDIKAN(Ekspektasi Efektivitas Keberhasilan Proses Pembelajaran)
Co-Authors Abdul Halim Anshor Adibah, Adelia Farah Ahmad Nur Ikhwan Akhmad Affandi Amran Rasli Ana Pratiwi Areta Widyakusuma ASHARI - Bambang Purnomosidhi Bambang Subroto Dian Surya Ayu Fatmawati Didi Supardi Elfrida Ratnawati Erwin Saraswati Erwin Saraswati Eva Vajriyanti Fahmi Sholehudin Farisan Noviandry Febri Tri Arie Sakti Ghufron Malik Hendra Yuniarno Saputra I Putu Bayu Pramita Imam Subekti Kholid Wahyudi Lia Candra Inata Lia Yulianti M Achsin Masbullah Muhamad Fahminuddin Rosyid Muhammad Jusuf Wibisana Muhammad Zulfikar Nur Alfiyah Nurkholis Hamidi Poniman . Rika Candra Wandayu Rosyihan Anwar Sigit Setyo Pramono Silvi Asna Prestianawati Sutrisno T Ustman Ustman Ustman Ustman Varin Wilda Rahmadia Wardatul Jannah Wuryan Andayani